问题已解决
政府会计,以前年度的固定资产入账入多了怎么处理,具体的会计分录怎么做?
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你好!
应该记入哪个科目的,具体是什么业务呢
2021 02/07 13:08
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2021 02/07 13:17
是记入固定资产的,购买了一批固定资产,后来才知道,有一项固定资产没有购买成功,不存在实物,账面上已经入了,并且开始计提折旧了
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2021 02/07 14:09
借银行存款
贷固定资产
借固定资产累计折旧
贷累计盈余
预算会计做分录
借资金结存…货币资金
贷财政拨款结余
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2021 02/07 14:11
好的,谢谢老师!
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蒋飞老师 
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2021 02/07 14:21
不客气,祝你学习愉快,工作顺利! 希望对我的回复及时给予评价。谢谢